The Income Statement Credit Column of the Worksheet Showed the Following

Multiple Choice

The income statement credit column of the worksheet showed the following revenues:
$$\begin{array} { | r | r |} \hline \text { Catering Fees Earned } & \$ 600 \\\hline \text { Cleaning Fees Earned } & 800 \\\hline\end{array}$$
The journal entry to close the revenue accounts is:

A)
$$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Income Summary }& 1,400 \\\hline \text { Catering Fees Earned } & 600 \\\hline \text { Cleaning Fees Earned } & 800 \\\hline\end{array}\end{array}$$
B)
$\begin{array}{|l|l|}\hline \text { Catering Fees Earned } & 600 \\\hline \text { Cleaning Fees Earned } &800 \\\hline \text { Income Summary } & 1,400 \\\hline\end{array}$
C)
$\begin{array}{|l|l|}\hline \text { Capital } & 1,400 \\\hline \text { Income Summary }& 1,400 \\\hline \end{array}$
D)
$\begin{array}{|l|l|}\hline\text { Catering Fees Earned } & 600 \\\hline \text { Cleaning Fees Earned } & 300 \\\hline \text { Capital } &1,400 \\\hline\end{array}$